Finding Text
Department: United States Department of Housing and Urban Development
Program Name: Emergency Solutions Grant Program
Federal Assistance Listing Number: 14.231
Significant deficiency: Financial Reporting Timeliness (Uniform Guidance compliance)
Criteria: In accordance with 2 CFR section 200.512 of the Uniform Guidance, the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period.
Condition: The June 30, 2022 and 2023 Single Audit reporting packages and data collection forms have not been submitted to the Federal Audit Clearinghouse by the deadline of March 31, 2023 and 2024.
Cause: The fiscal year ended June 30, 2022 was the first year the Organization was required to have an audit performed by an independent CPA and conducted under the rules of the Uniform Guidance.
Effect: The failure to submit single audits within the time frame prescribed by Uniform Guidance causes the Organization to be considered a high-risk auditee. In addition, the Organization is required to adhere to strict reporting deadlines set by government agencies. Failure to meet these deadlines can result in compliance issues, penalties, and jeopardize the renewal of funding.
Questioned costs: None
Repeat Finding: No
Recommendation: Employ the necessary management and accounting personnel to have the resources to ensure the audit is completed within nine months of year end.
Views of Responsible Officials: We agree with this finding and are in the process of preparing for and completing the June 30, 2023 and June 30, 2024 audits. We plan to have the June 30, 2024 single audit filed by the deadline date.